Transformation of Fiscal Conditions for Small Businesses Applying a Simplified Taxation System

The economic role in the application of special tax regimes for a long period in the Russian Federation is a significant aspect of the implementation of financial and economic activities of small businesses, directly affecting the level of their tax burden, allowing to stimulate the growth of entrepreneurial activity in the regional aspect through state support, taking into account the current macroeconomic conditions of the period 2020–2025, the study assessed the impact of tax transformation under special tax regimes on the financial and economic activities of payers applying a simplified taxation system in the constituent entity of the Russian Federation in Moscow. According to the results of the study, it was revealed that in total special regimes provide up to 7.27% of all tax revenues to the budget of Moscow. At the same time, the decrease in the dynamics of tax revenues under the simplified tax system for the study periods was influenced by the introduction of the obligation to pay VAT in stages from 2025. In order to minimize the risk of stagnation of the special regime on the simplified tax system in the medium term, as a tax instrument that ensures the increase in the fiscal base of taxation of the revenue side of the budget of Moscow, it is proposed to expand the use of a reduced single tax rate of at least 10% when choosing the object of taxation "income, net of expenses." This aspect will more contribute to economic diversification in the priority sectors of the city's economy, on the one hand, and will also reduce the tax burden for small businesses, taking into account its subsequent adaptation in the performance of VAT duties during the transition period until 2027. The results obtained can be applied in the development of state tax policy on special tax regimes.